Analysis on Stock Dividend and Transfer of Reserve to Common Shares in Public Listed Companies

上市公司送、转股行为分析

属类：行业术语-中文论文标题-

There is very little difference between a 2-for-1 stock split and a 100% stock dividend

十送十的股票分割与100%的股票股利区别很小

属类：经济金融-会计学-

The entry to record receipt of a cash dividend consists of a debit to cash and a credit to Dividend Revenue.

收到现金股利时所作的分录是:借记现金,贷记股利收入。

属类：经济金融-会计学-

Mr So said PCCW could resume dividend payments in the medium term, but he refused to give a specific time frame.

苏泽佳预期电盈未来会派息,但不肯断言是甚么时候。

属类：行业术语-交通-香港交通词汇

The dividend pay is equivalent to one quarter of the pretax profit.

所付股息相当于税前利润的四分之一。

属类：综合句库--

The overall effect is the same as if the dividend had been paid in cash, and the stockholders had immediately reinvested the cash in the business in exchange for additional shares of stock.

它的总体影响就好像是向股东支付了现金股利,而股东立即把现金投回企业以换取更多的股份。

属类：经济金融-会计学-

Amoy will give an interim dividend of 11 HK cents.

淘大将派发中期息11仙

属类：经济金融-金融-香港金融

Similar to the dividend yield, the figure of dividends yield depends on the dividend policy, so it varies widely in different corporations.

同股利率相类似,股利支付率的数字取决于公司的股利政策,因而在不同的公司也是差别很大。

属类：经济金融-会计学-

The foreign enterprise which has no establishment or place in China but derives profit (dividend ), interest, rental, royalty and other income from sources in China.

外国企业在中国境内未设立机构、场所,而有取得的来源于中国境内的利润(股息)、利息、租金、特许权使用费和其他所得

属类：应用文体-报表-税务报表

A Study on the Relationship between the Cash Dividend Policy, Ownership Structure and Check-and-Balance of Stock Ownership in Chinese Listed Companies

我国上市公司现金股利政策与股权结构、股权制衡关系

属类：行业术语-中文论文标题-

We do not withhold capital gains tax for international accounts, but we do withhold dividend tax: 10% for Mainland China, 30% for Taiwan and 30% for Hong Kong. Also, we will provide a 1042-S for tax purposes each year. For more tax information, please contact your tax consultant.

我们并不预扣国际账户资本利得所产生的税款,但是,我们会预扣股利所产生的税款:中国大陆为10%台湾为30%香港为30%。此外,我们每年会提供1042-S表以便客户向当地政府报税使用,若有任何税务上的疑问,请咨询您的税务顾问。

属类：应用文体-金融表格-证券

We pay a dividend of10per cent.

我们所付的股息为10%。

属类：综合句库--

I took out a tight wad of dividend warrants ringed with a rubber band,and the records in the wad would have gladdened the heart of a broker.

我拿出一迭用橡皮筋扎紧的股息单,记在这迭单子上的数字原本会使一个经纪人非常开心的。

属类：综合句库--

An important distinction must be drawn between a cash dividend and a stock dividend. A cash dividend reduces both assets and stockholders' equity.

现金股利和股票股利存在重要区别:现金股利同时减少资产和股东权益。

属类：经济金融-会计学-

Cash dividends are the most common and are usually stated as so many dollars per share. as an example, assume that a corporation declared a cash dividend of $1.25 per share of common stock.

现金红利最为普遍,通常以每股若干元标出。假设某公司宣布每一普通股的现金红利为1.25元。

属类：经济金融-经济-财务会计

As with a large stock dividend , the purpose of a stock split is to reduce substantially the market price of the common stock, with the intent of making the stock more affordable to investors.

像大比例股票股利一样,股票分割的目的是大量降低普通股的市价,以使投资者购买更多的股票。

属类：经济金融-会计学-

Most investment books recommend stocks with a high dividend yield for investors who are retired or need a steady stream of income

许多投资书都建议退休人士或仰赖固定收益的人购买高股息率的股票。

属类：综合句库--

Declared a 10% stock dividend consisting of 10 shares of $5 par value common stock, market price $2 per share. Distributable July 1 to stockholders 0f record on June 2.

宣布10%的股票股利,即10股面值5美元的普通股,市价每股2美元,于7月l日分配,6月2日登记。

属类：经济金融-会计学-

Once the declaration of a dividend has been announced, the obligation to pay the dividend is a current liability of the corporal ion and cannot be rescinded.

一旦宣布分红,需支付的股利就成为公司的流动负债,而且不得取消。

属类：经济金融-会计学-

A 1% stock dividend is very similar to the 2-for-1 stock split.

一个1%的股票股利与十送十的股票分割十分相似。

属类：经济金融-会计学-

A company usually pays dividends twice a year, one declared during the interim results (known as interim dividend )and the other during the final results (final dividend)

一间公司通常一年里会派息两次,一次在中期业绩时(称为中期股息),而另一次在年终业绩时(年终股息)。

属类：综合句库--

Thus, the dividend returns to stockholders all or part of their paid-in capital investment.

因此,该股利是对股东缴入资本的全部或部分偿还。

属类：经济金融-会计学-

Since dividends do not accrue, they are generally not recognized by the stockholder as revenue until the dividend check arrives.

因为股利不应计,股东一般是在收到股利支票时才将其确认为收入。

属类：经济金融-会计学-

preferred stock dividend ;dividend on preferred stock;preference dividend;preferred dividend;preferential dividend

优先股利,优先股股息

属类：经济金融-贸易术语-

Because a dividend is declared on one date by the board of directors and paid at a later date, two separate journal entries are necessary.

由于董事会宣布分红的日期在前,股利支付日在后,就需作两笔单独的日记账分录。

属类：经济金融-会计学-

Swimming is a fun, and gives you the dividend of better health

游泳既是娱乐,又有增进健康的好处。

属类：综合句库--

Sometimes, the dividend amount is stated in percentage rather than cents

有些时候股息的数目是以百分比表达的,而非实际数额。

属类：综合句库--

Study of Demographic Window and Harvesting of Demographic Dividend of Yunnan

云南人口机会窗口与人口红利收获研究

属类：行业术语-中文论文标题-

On July 1, the entry to record the distribution of the dividend shares is…

在7月1日,记录股利分配的会计分录如下…

属类：经济金融-会计学-

In the newspapers or teletext, a share with "cd" behind the company name indicates cum-dividend and "xd" means ex-dividend

在报纸或电视资讯,公司名称后若附有“cd”,表示该股票包括股息,而“xd”则表示不包括股息。

属类：综合句库--